-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 IQv2XPsdtG1HA8WuMtJJgJmgXaopXYyPNNAKQl18bk+oIoHHkXg3vHzUEFifWXfN
 4BdqVJP2UDp7RVSYA91P1g==

<SEC-DOCUMENT>0001225208-07-008107.txt : 20070905
<SEC-HEADER>0001225208-07-008107.hdr.sgml : 20070905
<ACCEPTANCE-DATETIME>20070905160304
ACCESSION NUMBER:		0001225208-07-008107
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20070831
FILED AS OF DATE:		20070905
DATE AS OF CHANGE:		20070905

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CUMMINS INC
		CENTRAL INDEX KEY:			0000026172
		STANDARD INDUSTRIAL CLASSIFICATION:	ENGINES & TURBINES [3510]
		IRS NUMBER:				350257090
		STATE OF INCORPORATION:			IN
		FISCAL YEAR END:			0512

	BUSINESS ADDRESS:	
		STREET 1:		500 JACKSON ST
		STREET 2:		BOX 3005 MAIL CODE 60207
		CITY:			COLUMBUS
		STATE:			IN
		ZIP:			47202-3005
		BUSINESS PHONE:		8123773842

	MAIL ADDRESS:	
		STREET 1:		BOX 3005 MAIL CODE 60207
		STREET 2:		500
		CITY:			COLUMBUS
		STATE:			IN
		ZIP:			47202-3005

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CUMMINS ENGINE CO INC
		DATE OF NAME CHANGE:	19920703

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			NELSON GEORGIA R
		CENTRAL INDEX KEY:			0001141392

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-04949
		FILM NUMBER:		071100017

	MAIL ADDRESS:	
		STREET 1:		C/O TOWER AUTOMOTIVE INC
		STREET 2:		27175 HAGGERTY ROAD
		CITY:			NOVI
		STATE:			MI
		ZIP:			48377-3626
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>doc4.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2007-08-31</periodOfReport>

    <issuer>
        <issuerCik>0000026172</issuerCik>
        <issuerName>CUMMINS INC</issuerName>
        <issuerTradingSymbol>CMI</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001141392</rptOwnerCik>
            <rptOwnerName>NELSON GEORGIA R</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>500 JACKSON ST.</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>COLUMBUS</rptOwnerCity>
            <rptOwnerState>IN</rptOwnerState>
            <rptOwnerZipCode>47201</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common</value>
            </securityTitle>
            <transactionDate>
                <value>2007-08-31</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
                <footnoteId id="F1"/>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>11.7262</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>5331.6399</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <footnotes>
        <footnote id="F1">Dividend equivalent shares credited under Deferred Compensation Plan for Non-Employee Directors.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>David C. Wright</signatureName>
        <signatureDate>2007-09-05</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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